UN Protocol 1 & the Future of Remote Services

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-22

UN Protocol 1 & the Future of Remote Services What Cross-Border Businesses Need to Know The traditional assumption that a country generally needs a physical permanent establishment (PE) before taxing a foreign business's profits is facing increasing pressure. The United Nations is examining how international tax rules should address cross-border services in an increasingly digitalised economy. Its work on Protocol 1 under the proposed UN Framework Convention on International Tax Cooperation could influence how source countries tax certain payments to non-resident service providers. For SaaS companies, consulting firms, software agencies and remote-first businesses, the...